oversight

Coast Guard's Military Pay and Allowance System

Published by the Government Accountability Office on 1977-03-25.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                                                        - .                                               \llllll~llllllllllllllllllllllllnlll
                                                                                                                        LM102558




                                       khirdl           Ghm         I.!.   Silcr
                                       Cfxila1id:!!lt                              -. - -   - ---   . -.. -.-   _ -_. .-.-   __ --   ---   _____.   -. .-
      _-       --   __.._-.__-   -.-
--                                     u:    s,cf,Jit              &3&j
                                       C?part~mt              cf      Trtins:wt3tion




           -
     l-
                    k? found errws          on 4 (19 percent)        5f the 21 irtcgularly             closed
              pay rccor~s   ~II our smnplc.           Three of the cr-rors wry              related    to 1 ETJC.
              The other error      rclltc?d      to inqt-opct' b:i:hi;;ldir-,g      ra:r-s kt- rcdcrhl
              income taxes.     G!hilc the nmbcr           of irrcgg:drly         closed      pzy records       in
              our sample ic!s mall,           we bplicve     the high wrcr          rate--l?      pcrccnt--fcyr,d
              on these irrcgularry          closed    pay rmwds         indicates      that zhis could tc
         /    a problem area.
         +.
                     Our expcricrm        in auditing    irrcgulsrly          closed       pay wcords        in the
_   __       other- _..
         __ __.__._.  military     sewices    has coosj s;cn.t'fy-5!.3~11           5. hi9S .ir,ci.d?flc0-&-.       ____.   ___-_.
             errors    in final      leave settlcsents.        51~ bclievc          ad2itionzl       sgpcrvisory
             reviews      in the Districts      and incrc(;scc!      at!*;:inistratiut?        cxvlination;      at
             hcadquartcrs       could substantially        reiucc      thr?sc! errors.

                    We apprcciarc        the courtesy       and coc;cr-fticq  cxtc-n.?caJI to UC, hif:c;
              our cxmination.          P1~!2sc irdvise      UCJof 6ny actions    ttc Coast CuJard p*~~r,s
              to take t!, rcducc       tklc incldcncc       of the tyyc: of mm-s        ciiscussed       in
              this letter.

                                                                Sinccrcly      ycurs,




              tnclosure
2 8.   0
       GJ
            .

Fi
ci s   ?i




FJ     c:       rl
     ,L..   .   .I.,_,.




     Lewe                 rations     nat    crcditzd

     IXtMolding                     txs txkrstatcd                                                                                                          lO.CO

      Standard mintenmcc                        allowznco       not
        credited when due                                                                  1                                                                     7.74          .

      Xviati on pay (cret: nez!xz)                         tit rzong                                                                 /
     * :3tc                                                                                1                                             4.50                    4.53

     L.xp!iccte    credit                   of 5~ic       uktczance                                                                  I
        nllowcizxe                                                                         i                  3.15

     FICA t&u unhrstated
-z              Tocnls




     u      The ovorpoyjcnt                   includira     $799.52 for   t!:c period   Saps- J~cr   3, 1972 ?hrort$x Decc5et            31, 1975.
                                                                                                                                                     --.   L-I          v.--   _.
                                                                                                                                *’         *